Optimise Dividend vs. Salary
Find the optimal split between salary and dividend for GmbH and AG owners.
The dividend vs. salary calculator computes the optimal split between salary and dividend for GmbH and AG owners. It takes into account income tax, social contributions and corporate tax and shows how much you save with the optimal split.
Salary or dividend -- which is better for tax?
Salary is subject to OASI contributions (OASI/DI/IC approx. 10.6%, UI 2.2%) and is progressively taxed as income. Dividends are free of social contributions but subject to economic double taxation: profit is first taxed at company level (corporate tax), then at shareholder level with partial taxation.
With total compensation below CHF 150,000, pure salary is often cheaper. From approximately CHF 150,000-200,000, the optimum shifts towards a mix of salary and dividend.
Minimum salary and OASI contributions: What to watch out for
The tax office expects a market-rate salary. A salary that is too low can be classified as a hidden profit distribution. For operationally active sole shareholders, a salary of at least CHF 60,000-80,000 is generally expected.
Important: Dividends from qualifying participations (at least 10%) are taxed at only 70% at federal level, 50-80% at cantonal level. The corporate tax on the distributed profit must be included in the overall calculation.
Frequently Asked Questions
- How low can the salary be as a GmbH owner?+
- From what amount is a dividend distribution worthwhile?+
- Does partial taxation apply to all dividends?+
- How do OASI contributions affect the optimisation?+
- Does location affect the optimal split?+